United States Tax Court.
Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice dated December 15, 1983, respondent determined a deficiency in petitioners' 1981 Federal income tax liability in the amount of $37,670. Following concessions, the issue remaining for decision is whether petitioners suffered a theft loss deductible under section 165(c)(3).
Findings of Fact
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